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Crompton Greaves Ltd vs. Commissioner of Central Excise, Mumbai – III
Crompton Greaves Ltd vs. Commissioner of Central Excise, Mumbai – III
The pertains to Excise Appeal No. 86876 of 2013 and Excise Appeal No. 86877 of 2013, involving Crompton Greaves Ltd, Transformer Division, Kanjur, Mumbai 400042, and the Commissioner of Central Excise, Mumbai – III. It discusses the appellant’s manufacturing of transformers, clearance for domestic and export purposes, availing of duties of central excise, re-export of transformers after repairs, and the restoration of credit sought by the appellant. The final order, pronounced on 08/11/2023, dismisses the appeal of the Revenue and allows the appeal of the appellant, restoring the applications to the original authority for disposal.
Case Name:
Crompton Greaves Ltd vs. Commissioner of Central Excise, Mumbai – III
Key Takeaways:
- Dismissal of the appeal of the Revenue and allowance of the appeal of the appellant.
- Restoration of applications to the original authority for disposal in terms of section 11B of the Central Excise Act, 1944.
Case Synopsis:
This is a legal related to the Customs, Excise, and Service Tax Appellate Tribunal in Mumbai. It involves Excise Appeal No. 86876 of 2013 and Excise Appeal No. 86877 of 2013, both arising out of Order-in-Appeal No: BC/596/M-III/2012-13 dated 19th February 2013 passed by the Commissioner of Central Excise (Appeals), Mumbai – III, and Excise Appeal No: 86337 of 2013 arising out of Order-in-Original No: 13/COMMR/M-III/WLH/2012-13 dated 30th November 2012 passed by the Commissioner of Central Excise, Mumbai – III.
The appellant in these appeals is Crompton Greaves Ltd, Transformer Division, Kanjur, Mumbai 400042, and the respondent is the Commissioner of Central Excise, Mumbai – III. The document also includes details of the appearance of the parties, the coram, final order number, date of hearing, and date of decision.
The discusses the appellant’s manufacturing of ‘transformers’ and the clearance of these transformers domestically or for export. It also mentions the availing of duties of central excise attendant to ‘parts and components’ procured by them as credit under CENVAT Credit Rules, 2004. The document further details the re-export of transformers after repairs and the reversal of credit attributable to inputs deployed for repairs.
The also discusses the central excise authorities’ objection to the deployment of the goods for repair and the denial of eligibility for availment of CENVAT credit. It mentions the rejection of the claim for refund and the restoration of credit that the appellant had been seeking.
The final order, pronounced on 08/11/2023, dismisses the appeal of the Revenue and allows the appeal of the appellant. It also restores the applications to the original authority for disposal in terms of section 11B of the Central Excise Act, 1944.
FAQ:
Q1: What is the judgement about?
A1: The judgement pertains to excise appeals involving Crompton Greaves Ltd and the Commissioner of Central Excise, Mumbai – III, discussing the manufacturing and re-export of transformers, availing of duties of central excise, and the restoration of credit sought by the appellant.
Q2: What is the final order in the judgement?
A2: The final order, pronounced on 08/11/2023, dismisses the appeal of the Revenue and allows the appeal of the appellant, restoring the applications to the original authority for disposal.
